Satuan Pemeriksa Intern



Aug 14

Belajar Menyusun PKPT Berbasis Resiko

Ciputat – Melanjutkan serial membangun SPI, kali ini kita akan mencoba belajar menyusun Program Kerja Pengawasan Tahunan (PKPT) berbasis resiko. Kenapa berbasis resiko? ada beberapa pertimbangan yang dapat menjawab pertanyaan tersebut, yakni:

  1. keterbatasan personil/auditor SPI
  2. keterbatasan budget
  3. keterbatasan waktu
  4. banyaknya unit kerja yang perlu di audit

pertimbangan-pertimbangan itulah yang antara lain membuat kita harus menggunakan prioritas didalam menyusun PKPT berbasis resiko. PKPT bagi SPI sangat penting keberadaannya karena amanah yang harus dipenuhi berdasarkan PMA 25 tahun 2017 tentang SPI pada PTKN maupun PMK 200/2017 tentang Sistem Pengendalian Internal Pada BLU. Pada Pasal 4 PMA 25/2017 berbunyi, dalam melaksanakan tugas sebagaimana dimaksud dalam pasal 3, SPI menjalankan fungsi:

  • b. Penyusunan program dan kegiatan pengawasan non akademik
  • d. Penyusunan perencanaan dan pelaksanaan pemeriksaan dengan tujuan tertentu

begitupun dalam PMK 200/2017 antara lain berbunyi: Pasal 7 ayat 1, SPI menyusun rencana program kerja tahunan Pengawasan Intern dan menyampaikannya kepada pemimpin BLU untuk mendapatkan persetujuan dan pada Pasal 7 ayat 2,  Rencana program kerja tahunan Pengawasan Intern sebagaimana dimaksud pada ayat (1) memuat informasi dan latar belakang mengenai objek pengawasan, ruang lingkup atau cakupan kerja pengawasan, objek pengawasan, teknik pengawasan yang akan digunakan, alokasi sumber daya, dan jadwal. Penting bukan keberadaan dan kebermanfaatan PKPT? …

Lantas, bagaimana menyusun PKPT berbasis resiko yang mudah dikerjakan tanpa mengurangi substansi teori dan praktik? Nah kita coba ya menyusunnya step by step. Secara praktis menyusun PKPT cukup dengan melakukan 9 langkah berikut ini:

  1. menentukan audit universe
  2. identifikasi resiko pada auditee
  3. pemeringkatan auditee berdasar resiko
  4. mapping renstra audit jk panjang dan menetapkan objek audit prioritas
  5. penetapan jumlah hari tersedia untuk audit
  6. menentukan jenis audit, rencana jumlah hari dan personil pada audit prioritas
  7. menghitung kebutuhan anggaran pemeriksaan
  8. penetapan jadwal audit
  9. menerbitkan laporan PKPT dan kalender audiit

mudah bukan? bukaaaaan…. hehehe di tulisan selanjutnya kita akan bahas satu persatu langkah-langkah menyusun PKPT tersebut. tunggu aja yaa. (ady cahyadi dan rezky mehta setiadi)


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